Every TIN is registered under a Revenue District Office (RDO). If you got your TIN through a former employer, it may still be under that employer's RDO, even years later.
When you start freelancing or move to a new home, your registration may need to catch up. That's what Form 1905 is for.
What Form 1905 is for
BIR Form 1905 is the application for registration information update. You use it to change details the BIR already has on file, including transferring your registration to a different RDO.
It is not the form for registering a new business. Freelancers register their self-employment with Form 1901.
When you may need to update your registration
Common reasons freelancers file Form 1905
| Situation | What usually needs updating |
|---|---|
| You moved to a new city or municipality | Your registered address, and possibly your RDO |
| Your TIN is still under a former employer's RDO | Transfer to the RDO where you live now |
| You changed your registered name or contact details | Your registration information |
| Your tax types changed | The tax types on your COR (Form 2303) |
| You stopped freelancing for good | Closure or cancellation of your business registration |
Going from employee to self-employed
This is the most common case. When you were employed, your employer registered you, and your TIN was likely placed under the RDO that covers the employer's office.
As a freelancer working from home, your business registration usually belongs to the RDO that covers your residence. So many new freelancers need to transfer their TIN to their home RDO before, or as part of, registering their self-employment with Form 1901.
If you still have a job and are starting a side business, you become a mixed-income earner. Ask your RDO how to handle the transfer and registration in your case, since the right order of steps can vary.
Never apply for a new TIN
Some freelancers think a new RDO means a new TIN. It doesn't. You keep one TIN for life. Having more than one is not allowed, so always transfer and update your existing TIN.
How to file Form 1905 (high-level)
The process depends on what you are updating and which RDOs are involved. Which RDO handles a transfer, and whether you can do it fully online, can also change. Check bir.gov.ph or call your current RDO before you go.
In general, the process looks like this:
- 1. Fill out Form 1905 and tick the update you are requesting.
- 2. Prepare a valid government ID and any document that supports the change, such as proof of your new address.
- 3. Submit it through the BIR's online registration system (ORUS), if your update is available there, or through the RDO that handles your request.
- 4. Follow up until the update or transfer is approved.
- 5. Once approved, check that your COR (Form 2303) and records show the correct RDO and details.
Clear any open cases first
RDOs commonly check whether you have unfiled returns or other open items before approving a transfer. If you have missed returns, you may be asked to file them and settle any penalties first.
If you are a micro taxpayer with older unfiled returns, check whether the one-time relief under RR 4-2026 applies to you. It is reported to cover micro taxpayers whose tax and penalties are ₱80,000 or less per taxable year, for liabilities up to December 31, 2025, with a ₱5,000 fee per approved application and a December 31, 2026 deadline. Confirm the details with your RDO or the regulation itself.
How do I find out which RDO covers my address?
There's no official searchable online list that maps every address to its RDO. The BIR publishes its office jurisdictions in its issuances and on its website, but these are not always easy to search.
The most reliable approach is to check the BIR website for the RDO directory, then call or email the RDO you think covers your area to confirm.
Find your current RDO first
Not sure which RDO you are registered under now? If you have a Certificate of Registration (Form 2303), it shows your RDO. Otherwise, ask the BIR through its official channels. You need to know your current RDO before you can transfer out of it.
Do I still need to go to my RDO to file and pay?
No. Under the Ease of Paying Taxes (EOPT) Act, you can file returns and pay taxes at any RDO, authorized agent bank, or authorized e-payment channel.
Your registration, though, still sits with one RDO. That RDO handles things like registration updates, books of accounts, and any cases on your file. That's why keeping it correct still matters.
Common mistakes
- Applying for a new TIN instead of transferring the one you have.
- Registering as self-employed without checking which RDO your TIN is under.
- Moving to a new city and never updating your address with the BIR.
- Ignoring unfiled returns from past years until a transfer request gets stuck.
- Not checking your updated COR for errors after the change is approved.
- Assuming an update is done without a confirmation from the BIR. Keep copies of everything you submit.
Bottom line
If you moved, left a job to freelance, or changed your details, file Form 1905 to update your registration. Keep your one TIN, clear any open cases, and confirm your RDO with the BIR. Then run our compliance check to make sure everything else is in place.